Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax … revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the … response of revenue to rates weakens as rates become higher, confirming the existence of a hump-shaped relationship between tax …

the earlier 2005 study using the most recent datasets and tax codes, the coverage being confined in this paper to 35 …, except for the elasticities of corporate income tax revenue which are revised up in most cases. …

the experience of 34 OECD countries over 1980-2014 to assess the effects of changes in the tax structure on the long … while keeping government size constant typically lift long-term output per capita when they involve cuts in the labour tax …-income effects of revenue-neutral reductions in labour tax wedges are broadly in line with intuition: the relative position of those …

a way that minimises deadweight costs and distortions weighing on growth and employment. Reducing further the tax wedge …

"An AIDS epidemic threatens Ethiopia with a long wave of premature adult mortality, and thus with an enduring setback … possible in view of Ethiopia's poverty and high background adult mortality, it does cause a permanent, downward displacement of …